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AC 389 - Exam 3 Review (SP25) Flashcards | StudBud
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AC 389 - Exam 3 Review (SP25)
AC 389 - Exam 3 Review (SP25)
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Questions
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Answers
1
An analyst finds that higher advertising spend leads to more sales. What type of analytic is this?
Descriptive
Prescriptive
Predictive
Diagnostic
2
Peter fakes a conference expense and gets reimbursed with no receipts. What type of fraud did he commit?
Inventory theft
Skimming
Expense reimbursement scheme
Financial statement fraud
3
Logic bombs are:
Malware emails
Codes that self-delete
Dormant malicious code triggered by conditions
Physical viruses
4
Structured data is best characterized by:
Audio and video files
Free-form text
Images and scans
Rows and columns
5
Which of the following is an example of corruption?
Skimming cash from daily sales
Accepting illegal gratuities
Recording sales early
Falsifying an expert report
6
What is the purpose of a data dashboard?
Store structured data
Provide visualized metrics
Predict machine failure
Backup raw data
7
Bryce pings campus IPs one by one to find active devices during IT maintenance. What type of activity is this?
Denial-of-service attack
Logic bomb
Logical reconnaissance
Social engineering
8
CFO Tony delays a $500K expense to next quarter to smooth earnings after hitting this quarter’s targets. This is:
Financial statement fraud
Skimming
Commercial bribery
Expense reimbursement fraud
9
Which of the following is true about
financial statement fraud
?
It is usually unintentional
It rarely involves management
It involves stealing physical assets
It aims to mislead financial statement users
10
Why is 'value' the most important V in Big Data?
Without insights, data is useless
It measures data speed
It ensures storage capacity
It refers to monetary value
11
Which element of the fraud triangle can a company influence the most?
Perceived pressure
Financial reward
Opportunity
Rationalization
12
A data lake differs from a data warehouse in that:
Holds raw, unprocessed data
Contains structured data
Is easier to use for reports
Stores only financial data
13
Annemarie gets a luxury watch from a vendor after awarding a contract. What type of corruption scheme is this?
Economic extortion
Illegal gratuity
Commercial bribery
Conflict of interest
14
Improper expense cutoff in financial statements is most likely used to:
Reduce cash on hand
Understate liabilities
Delay revenue recognition
Overstate inventory
15
Why might management intentionally
understate
financial performance?
To increase investor confidence in current performance
To reduce taxable income
To inflate earnings per share
To attract new vendors and suppliers
16
A red flag indicating a potential fraudster is someone who:
Has recently received a promotion
Lives significantly beyond their means
Refuses to work overtime
Frequently works from home
17
Jalen helps pick a firm owned by his cousin but doesn't disclose it. What fraud risk does this represent?
Expense reimbursement fraud
Commercial bribery
Illegal gratuity
Conflict of interest
18
Which control is best for preventing brute-force attacks?
Firewalls
Vulnerability scans
Physical security
Strong password policies
19
Social engineering attacks are always directed at:
Networks
Servers
People
Hardware
20
Which of the following cyberattacks aims to shut down access to resources?
Logic bomb
Brute-force attack
Phishing
Denial-of-service
21
Tailgating refers to:
Sending spam emails
Eating/drinking before a home game
Following someone into secure areas
Deleting access logs
22
The veracity of data refers to:
The speed of data
The accuracy of data
The variety of data
The amount of data
23
Skimming is best described as:
Entering false revenue
Not recording liabilities
Charging fake expenses
Stealing unrecorded cash
24
What is the role of NIST in cybersecurity?
Establishing best practices
Performing investigations
Monitoring transactions
Approving budgets
25
Shelley gets a fake Coach Saban email with a shady link and reports it to IT. What type of attack did she avoid?
Tailgating
Phishing
Denial-of-service attack
Brute-force attack
26
A fraud committed by employees using their position to enrich themselves is called:
Internal fraud
Cyber fraud
Financial statement fraud
External fraud
27
Which of the following is NOT one of the four elements of fraud?
Collusion
Damages
False statement
Reliance
28
Prescriptive analytics focus on:
Visualizing data
Describing past events
Providing recommendations
Predicting trends
